Symbolic links in shared folders were disabled on VirtualBox for security reasons. If you are sure the symlinks in your shared folder will not pose a security problem, you can enable them like this:
1. Run the VirtualBox as administrator on Windows.
For me, this was the only way to avoid symbolic link creation errors like:
ln: failed to create symbolic link ‘/opt/projects/myproject/test2.txt’: Operation not permitted
(source)
Please notice: Maybe on your versions of Windows and VirtualBox this problem was solved already. And you do not need to run the VirtualBox as administrator.
I had this problem on Windows 10 Pro Build 19045.4651, VirtualBox v. 7.0.14.
After your symlink gets created (see item #5), you can run the VirtualBox not as an administrator again. The already existing symbolic links kept working for me.
2. Get the name of your shared folder:

3. On Windows in the terminal:
Go to the folder where the VirtualBox is installed. And list the virtual machines:
cd C:\Program Files\Oracle\VirtualBox\ VBoxManage list vms
4. In the same folder run the command:
VBoxManage.exe setextradata "Virtual_Machine_Name" VBoxInternal2/SharedFoldersEnableSymlinksCreate/Shared_Folder_Name 1
(source)
For example, in my case the VM name was “wpd_22_04 88” and the shared folder name (see item #2 above) was “projects”. So the command was:
VBoxManage.exe setextradata "wpd_22_04 88" VBoxInternal2/SharedFoldersEnableSymlinksCreate/projects 1
5. Try to create some symlink in your VM terminal to make sure it is possible:
sudo ln -s /opt/projects/myproject/test1.txt /opt/projects/myproject/test2.txt
Please notice: You can find detailed information on sharing a folder to VirtualBox using Guest Additions in this article.